Skip to main content
shopping_cart

Your shopping cart is empty

Search Journal Articles

27 Jun 13 Child of deceased person receiving super lump sum – TD 2013/12

On 26 June 2013 the ATO released Taxation Determination TD 2013/12, which is concerned with the question: must a child of a deceased person be aged less than 18 at the time he or she receives the superannuation lump sum referred to in s 303-5(1) ITAA 1997 to satisfy, by virtue of s 302-195(1)(b) of that Act, the requirement in s 303-5(1)(c) that “you are a death benefits dependant” of that deceased person?

The answer is no, the requirement in s 303-5(1)(c) that “you are a death benefits dependant” is satisfied by virtue of s 302-195(1)(b) if the deceased person’s child was aged less than 18 just before the deceased person died.

This Determination was not previously issued in draft.

Search All Articles
Keywords
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Journals Date range
From
To